{"id":"https://openalex.org/W4394957761","doi":"https://doi.org/10.24191/mar.v23i01-07","title":"Exploring Factors Influencing the Adoption of Cloud Accounting Systems in Indonesian Micro Small and Medium Enterprises: A Unified Theory of Acceptance and Use of Technology Based Analysis","display_name":"Exploring Factors Influencing the Adoption of Cloud Accounting Systems in Indonesian Micro Small and Medium Enterprises: A Unified Theory of Acceptance and Use of Technology Based Analysis","publication_year":2024,"publication_date":"2024-04-19","ids":{"openalex":"https://openalex.org/W4394957761","doi":"https://doi.org/10.24191/mar.v23i01-07"},"language":"en","primary_location":{"id":"doi:10.24191/mar.v23i01-07","doi":"https://doi.org/10.24191/mar.v23i01-07","is_oa":true,"landing_page_url":"https://doi.org/10.24191/mar.v23i01-07","pdf_url":"https://doi.org/10.24191/mar.v23i01-07","source":{"id":"https://openalex.org/S4210219166","display_name":"Management and Accounting Review","issn_l":"2550-1895","issn":["2550-1895","2600-7975"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/I82724352","host_organization_name":"Universiti Teknologi MARA","host_organization_lineage":["https://openalex.org/I82724352"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management and Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.24191/mar.v23i01-07","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083204320","display_name":"Devi Permatasari","orcid":"https://orcid.org/0009-0002-7017-7752","observed_orcids":["https://orcid.org/0009-0002-7017-7752"]},"institutions":[{"id":"https://openalex.org/I4210108557","display_name":"Sultan Agung Islamic University","ror":"https://ror.org/015hejj83","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210108557"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Permatasari, Devi","raw_affiliation_strings":["Faculty of Economics , Universitas Islam Sultan Agung , Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics , Universitas Islam Sultan Agung , Indonesia","institution_ids":["https://openalex.org/I4210108557"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5059954796","display_name":"Nor Farizal Mohammed","orcid":"https://orcid.org/0000-0002-8111-3458","observed_orcids":["https://orcid.org/0000-0002-8111-3458"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mohammed, Nor Farizal","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5115728434","display_name":"Nur Aima Shafie","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Shafie, Nur Aima","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.6804,"has_fulltext":true,"cited_by_count":11,"citation_normalized_percentile":{"value":0.85986335,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"23","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/technology-adoption","display_name":"technology adoption","score":0.9440000057220459},{"id":"https://openalex.org/keywords/micro-small-and-medium-enterprises","display_name":"micro, small and medium enterprises","score":0.9169999957084656},{"id":"https://openalex.org/keywords/utaut","display_name":"UTAUT","score":0.9649999737739563},{"id":"https://openalex.org/keywords/performance-expectancy","display_name":"performance expectancy","score":0.8600000143051147},{"id":"https://openalex.org/keywords/effort-expectancy","display_name":"effort expectancy","score":0.9980000257492065},{"id":"https://openalex.org/keywords/facilitating-conditions","display_name":"facilitating conditions","score":0.8960000276565552},{"id":"https://openalex.org/keywords/social-influence","display_name":"social influence","score":0.8410000205039978},{"id":"https://openalex.org/keywords/perceived-security","display_name":"perceived security","score":0.9490000009536743},{"id":"https://openalex.org/keywords/price-value","display_name":"price value","score":0.9810000061988831},{"id":"https://openalex.org/keywords/adoption-intention","display_name":"adoption intention","score":0.6449999809265137},{"id":"https://openalex.org/keywords/actual-use","display_name":"actual use","score":0.5509999990463257},{"id":"https://openalex.org/keywords/decision-quality","display_name":"decision quality","score":0.7829999923706055},{"id":"https://openalex.org/keywords/indonesian-msmes","display_name":"Indonesian MSMEs","score":0.7590000033378601}],"concepts":[{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.8241980075836182},{"id":"https://openalex.org/C79974875","wikidata":"https://www.wikidata.org/wiki/Q483639","display_name":"Cloud computing","level":2,"score":0.5889554023742676},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5576491355895996},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5058431625366211},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4167952537536621},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3420764207839966},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3355596363544464},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3324217200279236},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.17261293530464172},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.24191/mar.v23i01-07","doi":"https://doi.org/10.24191/mar.v23i01-07","is_oa":true,"landing_page_url":"https://doi.org/10.24191/mar.v23i01-07","pdf_url":"https://doi.org/10.24191/mar.v23i01-07","source":{"id":"https://openalex.org/S4210219166","display_name":"Management and Accounting Review","issn_l":"2550-1895","issn":["2550-1895","2600-7975"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/I82724352","host_organization_name":"Universiti Teknologi MARA","host_organization_lineage":["https://openalex.org/I82724352"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management and Accounting Review","raw_type":"journal-article"},{"id":"pmh:oai:ir.uitm.edu.my:93601","doi":null,"is_oa":true,"landing_page_url":"https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29.html>,","pdf_url":"https://ir.uitm.edu.my/id/eprint/93601/2/93601.pdf","source":{"id":"https://openalex.org/S4306402285","display_name":"UiTM Institutional Repositories (Universiti Teknologi MARA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I82724352","host_organization_name":"Universiti Teknologi MARA","host_organization_lineage":["https://openalex.org/I82724352"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"}],"best_oa_location":{"id":"doi:10.24191/mar.v23i01-07","doi":"https://doi.org/10.24191/mar.v23i01-07","is_oa":true,"landing_page_url":"https://doi.org/10.24191/mar.v23i01-07","pdf_url":"https://doi.org/10.24191/mar.v23i01-07","source":{"id":"https://openalex.org/S4210219166","display_name":"Management and Accounting Review","issn_l":"2550-1895","issn":["2550-1895","2600-7975"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/I82724352","host_organization_name":"Universiti Teknologi MARA","host_organization_lineage":["https://openalex.org/I82724352"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management and Accounting Review","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.5378999710083008},{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.5263000130653381}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4394957761.pdf","grobid_xml":"https://content.openalex.org/works/W4394957761.grobid-xml"},"referenced_works_count":19,"referenced_works":["https://openalex.org/W2267253571","https://openalex.org/W2607169315","https://openalex.org/W2805754514","https://openalex.org/W2885796878","https://openalex.org/W2964384568","https://openalex.org/W3014972133","https://openalex.org/W3023101591","https://openalex.org/W3039476084","https://openalex.org/W3042047914","https://openalex.org/W3087522175","https://openalex.org/W3101556949","https://openalex.org/W3109343764","https://openalex.org/W3136863210","https://openalex.org/W3159859786","https://openalex.org/W3206757978","https://openalex.org/W4236802520","https://openalex.org/W4293431767","https://openalex.org/W4377193938","https://openalex.org/W4379230402"],"related_works":["https://openalex.org/W7077517388","https://openalex.org/W4414464634","https://openalex.org/W4379796558","https://openalex.org/W7119932573","https://openalex.org/W4407045060","https://openalex.org/W3006805222","https://openalex.org/W4404328430","https://openalex.org/W2957905264","https://openalex.org/W7011567835","https://openalex.org/W4408325360"],"abstract_inverted_index":{"In":[0],"the":[1,34,115,140,146,149,186],"era":[2],"of":[3,37,41,143],"Industry":[4],"4.0,":[5],"rapid":[6],"technological":[7],"advancements":[8],"necessitate":[9],"Micro,":[10],"Small,":[11],"and":[12,39,66,88,103,130,180],"Medium":[13],"Enterprises":[14],"(MSMEs)":[15],"to":[16,51,95,111,125],"navigate":[17],"these":[18],"changes":[19],"for":[20],"business":[21],"growth":[22],"adeptly.Cloud":[23],"accounting":[24,128,154],"technology":[25],"emerges":[26],"as":[27],"a":[28,71,118],"pivotal":[29],"tool":[30],"in":[31,136,156],"this":[32,44],"context.Employing":[33],"Unified":[35],"Theory":[36],"Acceptance":[38],"Use":[40],"Technology":[42],"(UTAUT),":[43],"study":[45,69,116],"explored":[46],"factors":[47,170,182],"influencing":[48],"MSMEs'":[49],"intent":[50,94,110],"adopt":[52,112],"cloud":[53,97,113,127,153],"accounting,":[54],"encompassing":[55],"performance":[56,84],"expectancy,":[57,59,85,87],"effort":[58,86],"social":[60,99],"influence,":[61,100],"facilitating":[62,89],"conditions,":[63],"price":[64,104],"value,":[65],"perceived":[67,101],"security.The":[68],"employed":[70],"quantitative":[72],"approach,":[73],"utilizing":[74],"survey":[75],"questionnaires":[76],"distributed":[77],"among":[78],"Indonesian":[79],"MSME":[80,108,122,144],"owners.Findings":[81],"revealed":[82],"that":[83,151],"conditions":[90],"significantly":[91],"influenced":[92],"their":[93,131,165,174],"use":[96,126],"accounting.Contrastingly,":[98],"security,":[102],"value":[105],"insignificantly":[106],"impacted":[107],"owners'":[109,123],"accounting.Furthermore,":[114],"established":[117],"positive":[119],"relationship":[120],"between":[121],"intention":[124],"systems":[129,155],"actual":[132,134],"usage.This":[133],"usage,":[135],"turn,":[137],"positively":[138],"affected":[139],"decision":[141],"quality":[142],"owners.Consequently,":[145],"research":[147],"supported":[148],"idea":[150],"using":[152],"small":[157],"businesses":[158],"helps":[159],"them":[160],"make":[161],"better":[162],"decisions":[163],"about":[164],"future,":[166],"even":[167],"if":[168],"some":[169],"did":[171],"not":[172],"affect":[173],"intentions.This":[175],"premise":[176],"shows":[177],"how":[178],"internal":[179],"external":[181],"are":[183],"connected":[184],"within":[185],"UTAUT":[187],"framework.":[188]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":2}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2024-04-20T00:00:00"}